2015 (10) TMI 454

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..... goods and eligible for the exemption of abatement. We also note that the appellant had made good the differential tax liability with interest on being pointed out by the revenue authorities. In our considered view the ratio of the judgement of the Tribunal in the case of Tidewater shipping (2008 (3) TMI 47 - CESTAT, BANGALORE), and as affirmed by the Honourable High Court of Karnataka [2011 (8) T .....

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..... rvice tax liability under the head transport of goods by Road of availing ineligible benefit of the abatement under the said category. The appellant on being pointed out by the audit department corrected the classification, discharged the differential service tax liability along with interest on 22/3/2007 and 16/5/2007. The revenue authorities after accepting such an amount towards differential ta .....

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..... )STR 475 which has been upheld by the Honourable High Court of Karnataka in the case of Macro Service 2015 (37) STR J130 (Kar). 4. Learned departmental representative would reiterate the findings of lower authorities and submit that the appellant has mis-classified the services rendered by them and discharged less service tax by availing ineligible benefit of abatement. 5. We have considered .....

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..... goods and eligible for the exemption of abatement. We also note that the appellant had made good the differential tax liability with interest on being pointed out by the revenue authorities. In our considered view the ratio of the judgement of the Tribunal in the case of Tidewater shipping (supra), and as affirmed by the Honourable High Court of Karnataka will apply in full force. We respectfully .....

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..... nt of Service Tax and interest even before the issue of Show Cause Notice. In such circumstances, we allow the appeals with consequential relief, if any. The impugned orders are set aside. 7. In view of the factual matrix in this case and relying on the authoritative judicial pronouncements, we set aside that portion of the impugned order which upholds the confirmed penalties imposed on the ap .....

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